https://www.taxtmi.com/caselaws?id=163370 A shop inspection report prepared during premises inspection under the Kerala General Sales Tax Act was not quashed at the threshold for alleged procedural irregularity under Rule 34(12). The inspection was conducted by a competent officer, with authorisation, notices for production of accounts, and acknowledgment by the person-in-charge; the record did not conclusively establish non-compliance. The governing principle noted was that materials collected in an irregular or even illegal search are not automatically excluded, and the affected party may challenge their reliability or use before the assessing or penalty authority in later proceedings. en-us Fri, 05 Mar 2004 00:00:00 +0530 Tue, 01 Apr 2014 15:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163370 A shop inspection report prepared during premises inspection under the Kerala General Sales Tax Act was not quashed at the threshold for alleged procedural irregularity under Rule 34(12). The inspection was conducted by a competent officer, with authorisation, notices for production of accounts, and acknowledgment by the person-in-charge; the record did not conclusively establish non-compliance. The governing principle noted was that materials collected in an irregular or even illegal search are not automatically excluded, and the affected party may challenge their reliability or use before the assessing or penalty authority in later proceedings. Case-Laws VAT and Sales Tax Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163370